Chapter 7, Article 29 NMSA 1978 may be cited as the "Oil and Gas Severance Tax Act".
§ 7-29-1 NMSA 1978
Title
Known as the Oil and Gas Severance Tax Act
The act spans §§ 7–7 (17 sections).
Applied in 3 court decisions — leading case Cotton Petroleum Corp. v. New Mexico (1989)
Most recently applied in Ute Mountain Ute Tribe v. Rodriguez (July 2011)
1953 Comp., § 72-19-1, enacted by Laws 1959, ch. 52, § 1; 1985, ch. 65, § 27.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.